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F24 form – What it is and what it is used for

The F24 form must be used by all taxpayers, VAT-registered and non-VAT-registered, to pay taxes, contributions and premiums.

The form is called “unified” because it allows the taxpayer to make asingle payment of the amounts due, offsetting the payment against any credits.

VAT-registered taxpayers are obliged to use, including through intermediaries (professionals, trade associations, Caf, etc.), telematic modes of payment.

What taxes and contributions you can pay

The F24 form should be used to pay:

  • income taxes (Irpef, Ires)
  • Withholding taxes on labor income and capital gains
  • Vat
  • Substitute taxes for income tax IRAP and VAT
  • substitute tax on real estate sales
  • other substitute taxes (e.g., entertainment tax, betting and gaming tax, etc.).
  • Irap
  • Regional and municipal surtax to the Irpef
  • excise, consumption and manufacturing tax
  • contributions and premiums Inps, Inail, Enpals, Inpgi
  • chamber fees
  • interests
  • Imu, Tares, Tari and Tasi
  • Special cadastral taxes, interest, penalties and ancillary charges for the ex officio allocation of the presumptive annuity
  • Tarsu/Tariff, Tosap/Cosap: reserved for municipalities that have entered into an appropriate agreement with the Internal Revenue Service. In the F24 form in the space “entity code/commune code” the cadastral code of the municipality in which the buildings or occupied areas and spaces are located should be given
  • Inpdap rental fees based on notices specifically sent to tenants
  • certain types of proceeds from the use of State Property and State Assets based on notices specifically sent to users
  • from April 1, 2016, the amounts due in connection with the submission of the inheritance declaration (inheritance tax, mortgage and cadastral tax, mortgage fees, stamp duty, Invim and special taxes, as well as related accessories, interest and penalties)
  • The substitute tax on financing.

With the F24 form, all amounts (including interest and penalties) due in case of:

  • self-liquidation from declarations
  • repentance
  • automated and document control of the declaration
  • notice of assessment (in case of failure to appeal)
  • notice of imposition of penalties
  • Conciliatory institutions of notices of assessment and imposition of penalties (settlement with adhesion, judicial conciliation).